Washburn Law WALTR

Water Issues, Premarital Agreements and Spousal Homestead Rights, and the Agri Stats Antitrust Settlement

I was actually off the road this past week after returning from the two-day seminar in West Virginia. That gave me time to get work done on some writing projects, do radio and TV, and answer the volume of questions that come in daily from Kansas and all across the country. In that process I also produced three more blog articles for you.

1. Navigating the changing landscape of agricultural water rights is more critical than ever for modern farming operations. Driven by intensifying droughts, shifting climate patterns, and stricter state regulations, secure water access dictates actual land value. Stakeholders must prioritize strict regulatory compliance and sustainable management to protect their vital irrigation resources. I have also produced a more in-depth, technical article for attorneys and tax professionals on this topic that you may find on my Substack at mceowenaglawandtax.substack.com

2. In a groundbreaking ruling, the Kansas Court of Appeals overturned decades of legal precedent by validating premarital homestead waivers. This decision allows citizens to contract away future spousal homestead rights before marriage. It is a massive win for Kansas estate planners and family law attorneys, providing much-needed clarity for prenuptial agreements.

3. The landmark antitrust settlement involving Agri Stats signals a massive shift in agricultural data sharing. Accused of facilitating anticompetitive coordination among major meat processors, the company faces strict new limits on data distribution and increased federal oversight. This case serves as a vital warning for all concentrated industries evaluating their data practices.
You may read all of these blog articles here: https://www.lexblog.com/.../agricultural-law-and.../

This week you can find me on KSU's Agriculture Today program on Wednesday. I'll also be on RFD-TV on Tuesday at 11:30 a.m. (central).

The topics for my national daily radio program this week are: The OBBBA and Bonus and QPP; The Benefits of a Trust Protector; The Rio Grande River Settlement; Legal and Tax Issues with Oil and Gas Leases; and Legal Issues with Coal Leases. The program presently airs on radio stations coast-to-coast and on SiriusXM 147.

Make this week a great one!

Final Payment Limitation Rules

If you operate your farm as an LLC or S corporation, a major new FSA rule that implements provisions of the One Big Beautiful Bill Act means you might be eligible for a significant financial boost. I go through the rules in my latest blog article.

The link to my article is below.

Here are the biggest takeaways every producer needs to know:

• Goodbye Single-Payment Limits: Under the new "Qualified Pass-Through Entity" (QPTE) status, LLCs and S corporations can now "stack" payment limits based on the number of active family owners - just like partnerships have done for decades.
• Massive Financial Swings: With the 2026 ARC/PLC limit set at a tentative $164,000, a four-member family LLC can now expand its total cap to $656,000.
• The "Salary Penalty" is Gone: If an owner or family member draws a salary, their labor and management now finally count toward being "actively engaged in farming" to bring in that separate payment limit.
• AGI Cap Relief: The rule waives the $900,000 AGI cap for major disaster and conservation programs if at least 75% of your gross income comes from farming. Plus, agritourism, direct-to-consumer sales, and equipment trades now officially count as farm income.

Your entity structure and member contributions as of September 15, 2026, will lock in your limits for the year. Larger operations face automatic 60-day state reviews, so you cannot afford to wait. Don't leave hundreds of thousands of dollars on the table.

I’ll be talking about all of this Monday (tomorrow) morning starting at 6:10 a.m. (central) on WIBW Radio 580AM.

Last week was the first of my two national summer seminars. We were at Chief Logan State Park and CPAs and attorneys attended from 25 states. The second one will be in Utah in early August.

This week’s topics on my daily national radio program are as follows: 1) The 2023 Sackett decision three years later; 2) The WOTUS battle continues; 3) Bypassing Federal Agency “Homefield”; 4) Qualified Opportunity Fund vs. Section 1031 Exchange; and 5) Considerations When Buying Farmland.

https://www.lexblog.com/2026/06/07/usda-final-rule-implements-significant-payment-limit-and-eligibility-changes/



May you all have a good week this week.

Is the EPA Still Targeting Your Farm Post-Sackett? ... Farm Financial Health is More Than Simply About Taxes and Finances

For over 50 years, farmers and ranchers faced severe regulatory overreach under the Clean Water Act's vague "significant nexus" test, where ordinary drainage ditches and pastures could suddenly be labeled federal waters. The Supreme Court's landmark Sackett v. EPA ruling in May 2023 finally delivered a massive win for property rights - limiting federal jurisdiction strictly to permanent waterbodies and wetlands with a continuous, visible surface connection. But the battle isn't over.

Federal enforcement agencies are shifting their tactics. Unable to rely on old regulations, the agencies (with holdover bureaucrats) are using aggressive litigation strategies and procedural loopholes to drag landowners into budget-exhausting court battles. It's the weaponizing of litigation costs and judicial nullification tactics.
Farmers and ranchers should work with legal and financial advisors to physically document their properties. Use time-stamped photography, drone footage, and historical mapping to prove the absence of a continuous surface connection. Having this evidence ready can defeat an EPA claim before it turns into a ruinous lawsuit.

The link to my blog article on the issue is below.

This week's national radio program topics are: 1) Real Estate Fraud on Farm and Ranch Land; 2) Time is of the Essence Clauses in Contracts; 3) The Tax Advantage of Raised Heifers; 4) Limited Partners and S.E. Tax; 5) Funding a Revocable Trust

In addition to the daily national radio program, you can hear me on KSU radio on Wednesday morning and see me on RFD-TV tomorrow morning at 11:00 a.m.

This week's seminar is a two-day event at Chief Logan State Park neear Logan, WV. You can still attend online if you'd like or in person at the door. If you miss this one, we'll repeat in the mountains of Utah in early August.

Recent rains brought 3.3 inches to the Kansas place. Always thankful for the rain. Make it a good week this week.

Here's the link to my blog article: https://www.lexblog.com/2026/05/31/protecting-your-farm-from-the-epa/

Farm and Ranch Real Estate Fraud - and... Thoughts on Memorial Day

Could someone sell your farmland without you even knowing it? It’s happening more often than most landowners realize. Scammers are increasingly targeting absentee-owned farmland, hunting ground, mineral interests, and rural property by impersonating owners and attempting fraudulent sales using fake IDs, electronic signatures, spoofed emails, and remote closings.

In one real-world case, the actual owner only discovered the fraud because a local resident happened to mention seeing a “For Sale” sign on property that was never listed.

My latest article discusses:

• How these scams work
• The warning signs landowners and agents should recognize
• Why rural properties are especially vulnerable
• The legal and financial consequences if fraud succeeds
• Practical steps landowners, attorneys, and title companies can take to protect themselves.

Farmland is more than an asset - it’s family legacy and generational wealth. Awareness and vigilance are becoming essential.
Here's the link to the article: https://www.lexblog.com/.../farmland-title-fraud-an.../

I'll be talking about this tomorrow morning beginning at 6:10 a.m. (central) on WIBW 580 AM with host Greg Akagi. You can listen on your radio or online. It's an important issue.

This past week I was on the road with a seminar in Manhattan, Kansas, where I spoke at the KSU College of Business for the Accounting Department's annual Accounting and Technology Conference. Then on Friday I spoke at the Iowa Bar Association's Spring Tax Conference in Des Moines. This week finds me doing a seminar on Tuesday for the National Business Institute. I'll be talking about various tax issues associated with trusts.

The Ag Law and Tax Tour continues next week in West Virginia. There's still time for you to join online if you'd like. We will be covering many farm income tax, farm program planning, and estate/business planning issues.

The topics on the national daily radio program this week are: Problems in Farm Transition – Key Things to Know; ARC/PLC Projections for Fall 2026; Colorado River Water Plan – Impact on Farmers and Ranchers; The Passive Loss Rules and Family Farm Trusts; and Tax Management for Family Timber Farms.

On Wednesday you can find me on RFD-TV at 10:30 a.m. (central).

Tomorrow is Decoration Day (now known as Memorial Day). It's a solemn reminder of the sacrifices made by U.S. Service members. Some have given the ultimate sacrifice. I often think of my father, but tomorrow in particular, I'll pull out some of the letters he wrote to my mother (and my sister who was a small child at the time) while he was serving in WWII and read them again. Some of the paintings he painted and pictures he drew during the war hang in our Kansas home. I still have his drab green Army blanket and a couple of other artifacts of his from the war. A couple of years ago, a friend brought me back a small bottle of sand from Omaha beach. It sits on a shelf in my library along with the U.S. flag that draped his casket at his funeral in 1977. What a heritage...

"Precious memories, how they linger
How they ever flood my soul
In the stillness of the midnight
Precious sacred scenes unfold..."

Make it a good week this week.

WV Seminar - in Person and Online

The first of two national seminars on farm income tax and farm estate and business planning will be on June 4 and 6. This one will be at Chief Logan State Park, near Logan, West Virgina.

As agricultural operations become increasingly capital-intensive and legally complex, staying ahead of volatile markets and shifting legislation isn't optional, it's an operational necessity.

To help practitioners, producers, and agribusiness professionals navigate these deep waters, Paul Neiffer and I are hosting the Farm and Ranch Income Tax/Estate and Business Planning Seminar on Thursday, June 4 and Friday, June 5, 2026. We will be presenting live from the Chief Logan Lodge and Conference Center in Logan, West Virginia, with a full, interactive Online streaming option available nationwide.

This comprehensive, two-day program is specifically engineered for CPAs, tax practitioners, attorneys, Enrolled Agents, and agricultural professionals who need an intermediate-to-advanced update on farm income tax provisions, complex estate structures, and succession planning transitions. As an NASBA-certified CPE provider, McEowen P.L.C. will offer full continuing education credits for both in-person (Group Live) and online (Group Internet Based) participants. 16 total credit hours are available.

We will delve directly into the technical mechanics of estate tools, the current state of federal tax legislation, and real-world application examples designed to protect the financial peace of rural landowners and active heirs alike.

Seating and registration options (including early pricing and hard-copy materials) are live right now. Head over to RogerMcEowen.com and click on the "Events" tab to review the complete schedule and lock in your spot. Whether you join us in the beautiful hills of West Virginia or from your own office via Zoom, make sure your practice and your clients are prepared for the transitions ahead.

If you miss this event, our late summer one will be in early August in Utah.

Can Farmland Survivorship Rights Disappear Without a Deed?

A new Kansas Court of Appeals decision may have major implications for farm succession planning.

In Clark v. McKee, the court ruled that survivorship rights in jointly owned farmland were destroyed even though no deed was ever transferred before death. Instead, the court relied on evidence of “intent” and informal conduct — including conversations, possession changes, and an incomplete contract to sell the farm.

That’s a big deal for agriculture because survivorship deeds and joint tenancy arrangements are commonly used by farm families to transfer land and avoid probate.

The concern? Ordinary rural practices and informal family arrangements could now become evidence in costly postmortem litigation over who actually owns the farm.

My latest blog article explains why this case could create new uncertainty for farm transitions, estate planning, lenders, and agricultural land titles across Kansas. You may read it here: https://www.lexblog.com/.../joint-tenancy-in-jeopardy.../

I'll also be talking about the case tomorrow morning on WIBW 580 AM's Ag Issues Program with Greg Akagi shortly after 6 a.m.



This week's topics for my national daily radio program are as follows:

* The Future of Farm Legislation
* The Use of the Self-Canceling Installment Note
* The Supreme Court's Voting Rights Decision and Implications for Ag
* Using Expert Witness Testimony in an Ag Case
* Captive Insurance

Make it a good week this week.

Joint Tenancy in Jeopardy: Did the Kansas Court of Appeals Go Too Far in Clark v. McKee? Overview The Kansas Court of Appeals recently issued a significant property-law decision in Clark v. McKee[1] involving a 40-acre Jefferson County farm and the severance of a joint tenancy with rights of survivorship. The court reached a result that may strike some as equitable under the facts. But....

The 2026 Tax Landscape is Changing—Are You Ready? Join Us in West Virginia.

The agricultural tax and estate planning landscape has undergone a seismic shift this year. With the permanent integration of the “One Big Beautiful Bill” Act (OBBBA) provisions, many of the strategies we relied upon as recently as last year have fundamentally changed. "Tax complacency" is the greatest risk to your clients' operations right now.

To help practitioners navigate this new reality, I am pleased to partner again this summer with Paul Neiffer, CPA, for a two-day, deep-dive intensive. This isn't an introductory course. We have designed this program for the intermediate to advanced practitioner—the attorneys, CPAs, and tax professionals who are in the trenches with farm and ranch families. We are moving beyond the headlines to address the high-stakes, technical challenges of the 2026 tax season.

Over two days, we will cut through the noise and focus on actionable planning. Key agenda items include:
We are going beyond the basics to tackle the technical "how-to" of the new tax landscape:

✅ Advanced Income Averaging & S-Corp wage strategies
✅ Navigating the new $15M Estate Exemption
✅ The "math" behind Rural Opportunity Zone investments vs. 1031s
✅ Properly documenting the residual fertilizer deduction
✅ And much more.

Details:
📍 In-Person: Chief Logan Lodge & Conference Center, Logan, WV
💻 Online: Live Stream via Zoom (NASBA Certified GIB/GL)
🎓 Credits: CPE, CLE, and IRS Practice Credit available.

This seminar is designed for CPAs, attorneys, and tax pros who need to provide high-level, compliant, and strategic advice to farm and ranch clients this year.

Seats are filling up. Secure your spot (in-person or online) and view the full curriculum at the link here:

Farm and Ranch Tax/Estate Planning Seminar (June) | Washburn Law Join us for a continuing legal education program for agribusiness professionals, attorneys, certified public accountants, enrolled agents, and tax practitioners to be held in Logan, West Virginia on June 4-5, 2026.

Is the Traditional Farm Bill a Relic of the Past?

The debate between utilizing a traditional, multi-year Farm Bill versus relying on ad hoc disaster payments and reconciliation is one of the most critical discussions in current agricultural policy. As legislative strategies shift toward more centralized models, we must address a fundamental question: Is the traditional Farm Bill an outdated artifact, or is it a structural necessity for a functioning agricultural sector?

My most recent blog article explores the tension between the long-term statutory certainty of a traditional bill and the short-term efficiency of reactive governance. By examining the dangers of "governing by crisis"—including the erosion of fiscal discipline, the rise of administrative rent-seeking, and market distortion - I analyze why returning to a traditional legislative model is essential to move away from a cycle of dependency and toward a stable, market-oriented future.

You may read the article here: https://www.lexblog.com/2026/05/02/the-farm-bill-standalone-or-via-reconciliation/

The USDA National Appeals Division

Receiving an “adverse decision” from a USDA agency whether it’s a loan denial, payment rejection, or wetland determination, can threaten the future of your farm.

The good news? You have a structured path for recourse through the National Appeals Division (NAD). But navigating this process requires more than just frustration; it requires procedural precision and a solid command of the administrative record.

In my latest blog article, I break down the NAD process, from filing deadlines to handling crop insurance disputes, and explain how the Supreme Court's recent Loper Bright decision has changed the game for judicial review.

The link to the blog article is below. For an expanded and more in-depth analysis and discussion, you can find that on my Substack at mceowenaglawandtax.substack.com

This is one of the topics that I will be discussing on Monday morning at 6:00 a.m. (cst) with Greg Akagi on WIBW 580AM along with a discussion of how Federal Indian Law can impact farmers.

This week my national daily radio program topics are: 1) Expungement and Farm Employment; 2) The USDA's NAD; 3) Mandatory Food Recalls; 4) Anticompetitive Ag Markets; and 5) Farm Foreclosure and Redemption.

Here's the link to the blog article: https://www.lexblog.com/2026/04/24/navigating-usda-disputes/

Navigating USDA Disputes Overview Receiving an “adverse decision” from a USDA agency (such as a loan denial, payment rejection, or unfavorable wetland determination) can feel overwhelming. For a farmer, these decisions represent more than just bureaucratic paperwork; they impact the financial viability of the operation ...

Spring Ag Law Gathering

Each Spring semester and Fall semester my wife and I host the ag and rural law students from Washburn Law School at our Kansas place. It's always a great joy to have them out for a few hours and enjoy the time together. This year our special guests to join the students were former KS Ag Secretary, U.S. Congressman, U.S. Senator and KS Governor Sam Brownback, and current KS Supreme Court Justice Caleb Stegall. Both men have a background in farming or working in a rural practice.

Sam and I have been friends since 1993. When I received a call from Barry Flinchbaugh to come to KSU in the late Spring of 1993 it was to replace an adjunct professor that was teaching the ag law class in the Dept. of Ag Econ at KSU who was moving on to greater things. That adjunct was Sam. He and Jim Wadley had published "Kansas Agricultural Law" in 1989 when Sam was the KS Ag Secretary, and I was included in helping write the 2nd edition of that book that published in 1994. Jim was a professor at Washburn Law School where he was also the Director of the Rural Law Center. Unfortunately, Jim died on New Years Day in 2010. To this day, I author a monthly update to that book as part of the Kansas Wheat Farmer/Row-Crop Farmer publication.

Sam appointed Justice Stegall to the bench in 2014. After some time working for an urban firm, he opened an office in Perry, Kansas before moving on to the Kansas Supreme Court. I had his son, Simon, in my ag law class a year ago at the law school.

Over 30 students attended the gathering and my wife prepared "walking tacos" for the students along with fruit and two types of her "Texas Sheet Cake" for dessert. Most of the work to pull of this event is credited to her. It was a beautiful weather evening, and the students enjoyed being away from the law school environment for a few hours and getting a chance to visit with Sam and Caleb and myself in a relaxed setting. Even one of my former KSU students came down for the evening from Omaha where he is a student at Creighton Law School. He will eventually be joining his father in a law practice in O'Neill, NE.

It was a great evening to share dreams and visions for the future of these students and encourage them to look forward to helping farmers and ranchers with legal and tax issues.
We are looking forward to doing it again this Fall.